The final statement is not to be prepared on the type-writer. Money amounts shall be written in both figures and words. The final statement should show the amount due the soldier for: additional pay; clothing; deposits; pay detained; miscellaneous causes. It also should show the amounts due the United States by the soldier for various reasons. In addition it should also state the period covered by the last pay of the soldier.

Officers signing and certifying to the various entries are responsible.

MUSTER ROLL. a.r. ARTICLE 42.--The muster roll is made bi-monthly and great care should be taken in its preparation to make it both correct and complete. All officers and enlisted men are taken up on the muster roll from the date of receipt of notice of a.s.signment. The following are entered on the rolls:

1. Commissioned officers belonging to the organization, in order of rank.

2. Commissioned officers attached to the organization, in order of rank.

3. Non-commissioned officers in order of grade.

4. All others except musicians and privates, alphabetically arranged in order of grade.

5. Musicians.

6. Privates.

All names, except those entered by rank, are entered in alphabetical order with the last name first.

The names of enlisted men attached to the company are borne on a detachment roll. This is not true of officers attached to an organization, however.

Remarks should be entered according to the model which can be obtained from the Adjutant General's Office.

All changes should be noted which affect the status of the soldier. An excellent idea for retaining this data is to keep a separate card for each man and to enter thereon anything that affects his status.

PAY ROLL. a.r. 1315-1383.--The pay roll is made out monthly in triplicate, one copy being retained and two copies being sent to the Quartermaster. On the pay roll there are four certificates to be signed:

1. The commander of the organization examines the roll carefully and certifies that all entries are correct.

2. The inspecting and mustering officer signs certifying that all are present or accounted for--or notes exceptions.

3. The commanding officer witnesses the payment of each man and certifies to that effect.

4. The commanding officer certifies that the duplicate and triplicate are exact copies of the original.

NAMES.--The last name is entered first; _e.g._, Smith, John A. But the soldier signs as follows: John A. Smith.

LOSSES.--The losses should follow immediately on the next line after the last entry. They include those by reason of: Discharge, transfer, retirement, desertion and the fact that the man has been dropped.

Each officer should check his knowledge and be sure that he knows the purpose of, and is familiar with the following papers: (References are to Army Regulations and to Adjutant and Quartermaster forms.)

(1) Morning Report (a.r. 280).

(2) Daily Sick Report (a.r. 280), (339 a.g.o.).

(3) Duty Roster (a.r. 282), (339 a.g.o.).

(4) Company Fund Book (a.r. 280), (452 q.m.c.).

(5) Delinquency Record (a.r. 280), (509 q.m.c.).

(6) Property Responsibility: Quartermaster (a.r. 280), (501cc q.m.c.).

Ordnance (a.r. 280), (501c q.m.c.).

(7) Descriptive List, Military Record and Clothing Account (a.r.

280), (29 a.g.o.).

(8) Memorandum Receipts (a.r. 281), (448 a.g.o.).

(9) Abstract Record of Memorandum Receipts (par. 1, g.o., 6, 1916), (448b a.g.o.).

(10) Summary Court Records (a.r. 9570), (594 a.g.o.).

(11) Statement of Clothing charged to Enlisted man (165b q.m.c.).

(12) Abstract of Clothing (180 q.m.c.).

(13) Company Target Records (307 a.g.o.).

(14) Individual Clothing Slips (165 q.m.c.).

(15) Files of Orders (a.r. 280).

(16) Correspondence Book with Index (a.r. 280).

(17) Doc.u.ment File.

(18) Record of Rifles (p. 14, Ordnance Pamphlet No. 1965).

(19) Record of Sizes of Clothing (g.o. 48, 1911).

(20) Company Return (a.r. 811), (30 a.g.o.).

(21) Muster Roll (a.g. 807).

(22) Returns (a.g. 811).

(23) Return of Casualties.

(24) Pay Roll (366 q.m.c.).

As well as numerous other forms for special occasions which are not here listed.

Except for the morning report, sick report, duty roster, correspondence book and various files, practically all the afore-mentioned records are now kept at regimental headquarters instead of in the company orderly room.

CHAPTER 14.

Conferences.

(Time--2 hours each day in afternoon.)

1. Know your subject and be thoroughly prepared.

2. Have an outline to refer to, showing main points you wish to cover.

3. Do not allow a man to give an entire chapter in reply to a question. Make your questions short and specific--and require answers to be the same.

4. Get every man on his feet at least once every day.

5. Have a laugh every little while--keep the men awake.

6. Vary your system of calling on men so that no one will know when he is likely to be called on.

7. Avoid reading to the men.

8. Require men to put things on the blackboard when possible.

9. In case of a conference for which no time has been given for preparation, use all possible schemes to get the points home without having either a lecture or a study period. Allot--a definite time and require definite results--_e.g._, allow 10 minutes for a rough map showing the placing of a picket--15 minutes for an outline of a certain chapter, etc.

10. Never forget that there are 2 sides to every conference--what you plan to give and what you plan to get. You must test the men to see how well they know the work but you must also make sure that every man knows it when he goes out even if he didn't when he came in.

Study.

The study period usually comes after a full day in the open, and the warm air and artificial light soon make the most ardent soldier doze off into cat-naps. Something must be done to counteract these influences and keep the men on the job. The terror of the next day's conference will not do it, as that time seems safely distant, with all night ahead.